OLD ORCHARD BEACH FREE PUBLIC LIB

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1942

Legal Domicile

Phone

2079344351

Tax Period

2024-07-01 to 2025-06-30

OLD ORCHARD BEACH FREE PUBLIC LIB, founded in 1942, is a small nonprofit in the Education sector that reported $469K in total revenue in fiscal year 2024. Expenses of $451K left a modest 4% surplus.

Mission

The purpose and function oof the Edith Belle Libby Memorial Library us to provide sevices and materials in all formats that will promote life-long personal enrichment for all citizens of this community.

Program Service Accomplishments

Program 1

FIBER CRAFTS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $468,561

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $468,561

Expense Breakdown

Grants Paid $0

Salaries & Benefits $305,711

Fundraising Expenses $0

Other Expenses $144,950

TOTAL EXPENSES $450,661

Year-over-Year Comparison

	2024	2023	Change
Revenue	$468,561	$468,561	N/A
Expenses	$450,661	$427,236	+0.1%
Net Income	$17,900	$41,325	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DON RADLEY	TREASURER	0.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$468,561	$450,661	$336,060	$17,900
2024	$432,243	$427,236	$308,813	$5,007
2023	$413,716	$396,659	$311,961	$17,057
2022	$347,642	$341,808	$299,022	$5,834
2021	$322,977	$330,950	$290,037	$-7,973
2020	$319,377	$326,372	$295,125	$-6,995
2019	$299,365	$313,264	$300,913	$-13,899
2018	$297,760	$313,089	$314,702	$-15,329